Gerald J. Lobo

University of Houston - C.T. Bauer College of Business

Arthur Andersen Professor of Accounting

Houston, TX 77204-6021

United States

http://www.bauer.uh.edu/acct/acctprofile.asp?search=Gerald%20Lobo

  • University of Houston - C.T. Bauer College of Business

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    • Tel: 713-743-4838
    • Fax: 713-743-4828
SCHOLARLY PAPERS

123

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498

Scholarly Papers (123)

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1.

Disclosure Quality and Earnings Management

Downloads 13,021 ( 452)
Citation 6

Disclosure Quality and Earnings Management

Number of pages: 34 Posted: 08 May 2001 Last Revised: 08 Jan 2019
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 13,021 (443)
Citation 6

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Earning management; Disclosure quality; Discretionary accruals

Disclosure Quality and Earnings Management

Asia-Pacific Journal of Accounting and Economics, Vol. 8, No. 1, pp. 1-20, 2001
Posted: 13 Dec 2001 Last Revised: 30 Jun 2019
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa

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Disclosure quality; Earnings management

2.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 5,131 (2,296)
Citation 26

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audit quality, cost of equity capital, earnings management, state-owned enterprises

3.

Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence

Accounting Horizons, Vol. 20, No. 1, pp. 57-73, March 2006
Number of pages: 30 Posted: 05 Dec 2005 Last Revised: 25 Jul 2010
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 3,136 (5,397)
Citation 4

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Sarbanes-Oxley Act, Conservatism, Discretionary accruals

4.

Does Recognition Versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments

Accounting Review, Vol. 81, No. 3, pp. 567-588, May 2006
Number of pages: 27 Posted: 14 Sep 2004 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business
Downloads 2,433 (8,105)
Citation 18

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Value-relevance, Recognition versus Disclosure, Fair Value, Derivative Financial Instruments

5.

Joint Tests of Signaling and Income Smoothing Through Bank Loan Loss Provisions

Downloads 2,416 ( 8,169)
Citation 13

Joint Tests of Signaling and Income Smoothing Through Bank Loan Loss Provisions

Number of pages: 48 Posted: 26 Dec 2000
Kiridaran (Giri) Kanagaretnam, Dong-Hoon Yang and Gerald J. Lobo
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business
Downloads 2,416 (8,052)
Citation 13

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Loan loss provisions, signaling, income smoothing, joint tests

Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions

Posted: 09 Aug 2004
Kiridaran (Giri) Kanagaretnam, Dong-Hoon Yang and Gerald J. Lobo
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business

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Loan loss provisions, signaling, income smoothing, joint tests

6.

Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements?

Journal of Accounting and Public Policy, Vol. 26, No. 4, pp. 497-522, July/August 2007
Number of pages: 37 Posted: 26 Mar 2007 Last Revised: 20 Apr 2010
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Dennis J. Whalen
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Otterbein College - Department of Business, Accounting & Economics
Downloads 2,322 (8,694)
Citation 5

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Corporate Governance, Information Asymmetry, Market Liquidity, Bid-Ask Spread, Depth

7.

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Downloads 2,315 ( 8,744)
Citation 30

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Review of Quantitative Finance and Accounting, Vol. 20, No. 1, 2003
Number of pages: 31 Posted: 11 Dec 2001 Last Revised: 10 Feb 2020
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Robert Mathieu
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 2,315 (8,591)
Citation 30

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Income smoothing; Earnings management; Bank loan loss provisions; External financing; Capitalization

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Posted: 27 May 2003
Kiridaran (Giri) Kanagaretnam, Robert Mathieu and Gerald J. Lobo
York University - Schulich School of Business, Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business

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income smoothing, earnings management, bank loan loss provisions, external financing, capitalization

8.

Financial Analysts? Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements

Number of pages: 28 Posted: 18 Aug 1998
Samuel S. Tung and Gerald J. Lobo
affiliation not provided to SSRN and University of Houston - C.T. Bauer College of Business
Downloads 2,037 (10,830)
Citation 8

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9.

Signaling Managerial Optimism Through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis

Downloads 1,883 ( 12,285)
Citation 4

Signaling Managerial Optimism Through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis

Number of pages: 53 Posted: 27 Mar 2001
Dean Crawford, Diana R. Franz and Gerald J. Lobo
SUNY at Oswego - Accounting, Finance and Law, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business
Downloads 1,883 (12,051)
Citation 4

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Retained earnings hypothesis, Signaling, Stock splits, Stock dividends

Signaling Managerial Optimism through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis

Posted: 15 Sep 2004
Dean Crawford, Diana R. Franz and Gerald J. Lobo
SUNY at Oswego - Accounting, Finance and Law, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business

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Retained earnings hypothesis, Signaling, Stock splits, Stock dividends

10.

An Empirical Analysis of Auditor Independence in the Banking Industry

Downloads 1,799 ( 13,194)
Citation 43

An Empirical Analysis of Auditor Independence in the Banking Industry

Accounting Review, Vol. 86, No. 6, pp. 2011-2046, 2010
Number of pages: 44 Posted: 16 Apr 2010 Last Revised: 01 Feb 2012
Kiridaran (Giri) Kanagaretnam, Gopal V. Krishnan and Gerald J. Lobo
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 1,778 (13,220)
Citation 12

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Auditor Independence, Earnings Management, Auditor Fees, Bank Loan Loss Provision, FDICIA

An Empirical Analysis of Auditor Independence in the Banking Industry

21st Australasian Finance and Banking Conference 2008 Paper
Number of pages: 39 Posted: 14 Aug 2008
Kiridaran (Giri) Kanagaretnam, Gopal V. Krishnan and Gerald J. Lobo
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 21 (707,693)
Citation 1

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Auditor independence, earnings management, auditor fees, bank LLP

11.

Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis

Journal of Banking and Finance, Vol. 35, No. 11, 2011
Number of pages: 29 Posted: 02 Mar 2011 Last Revised: 10 Feb 2020
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 1,736 (13,990)
Citation 16

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Bank Failure, Troubled Banks, Loan Quality, Loan Loss Provisions, Auditor Reputation, Financial Crisis

12.

Job Security and Income Smoothing: An Empirical Test of the Fudenberg and Tirole (1995) Model

Number of pages: 43 Posted: 15 Dec 2000 Last Revised: 13 Jun 2011
Anwer S. Ahmed, Jian Zhou and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 1,704 (14,416)
Citation 7

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Income smoothing, Earnings management, Job security

13.

Determinants of Signaling by Banks Through Loan Loss Provisions

Downloads 1,467 ( 18,074)

Determinants of Signaling by Banks Through Loan Loss Provisions

Number of pages: 37 Posted: 19 Jun 2003
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Dong-Hoon Yang
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Information and Communications University (ICU)
Downloads 1,467 (17,756)
Citation 8

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Signaling, Loan Loss Provision, Earnings Variability, Investment Opportunity Set, Income Smoothing

Determinants of Signaling by Banks through Loan Loss Provisions

Posted: 04 Aug 2004
Kiridaran (Giri) Kanagaretnam, Dong-Hoon Yang and Gerald J. Lobo
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business

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Signaling, Loan Loss Provision, Earnings Variability, Investment Opportunity Set, Income Smoothing

14.

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Downloads 1,391 ( 19,599)
Citation 5

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Journal of Accounting, Auditing and Finance, Vol. 25, No. 1, pp. 1-26, Winter 2010
Number of pages: 42 Posted: 14 Jan 2009 Last Revised: 29 Jul 2010
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 737 (47,679)

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Sarbanes-Oxley Act, Financial reporting behavior, Conservatism, Discretionary accruals

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Number of pages: 42 Posted: 17 Jan 2009
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 654 (55,826)
Citation 5

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Sarbanes-Oxley Act, Financial reporting behavior, Conservatism, Discretionary accruals

15.

Do Analysts Under-React to Bad News and Over-React to Good News?

Number of pages: 29 Posted: 26 Dec 2000
Anwer S. Ahmed, Xiao-hu Zhang and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Chicago and University of Houston - C.T. Bauer College of Business
Downloads 1,391 (19,599)
Citation 15

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Analysts' forecasts, systematic optimism, under-reaction

16.

Relationship between Analyst Forecast Properties and Equity Bid-Ask Spreads and Depths Around Quarterly Earnings Announcements

Downloads 1,301 ( 21,652)
Citation 2

Relationship between Analyst Forecast Properties and Equity Bid-Ask Spreads and Depths Around Quarterly Earnings Announcements

Journal of Business Finance & Accounting, Volume 32, Issue 9-10, 2005
Number of pages: 32 Posted: 05 Aug 2004 Last Revised: 27 Feb 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Dennis J. Whalen
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Otterbein College - Department of Business, Accounting & Economics
Downloads 1,286 (21,658)
Citation 3

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Bid-ask spread, depth, information asymmetry, analyst forecast properties, analyst forecast dispersion, forecast revision volatility

Is There a Difference? the Performance Characteristics of Sri Equity Indices

Journal of Business Finance & Accounting, Vol. 32, No. 9-10, pp. 1773-1799, November 2005
Number of pages: 18 Posted: 23 Dec 2005
Kiridaran (Giri) Kanagaretnam, Dennis J. Whalen and Gerald J. Lobo
York University - Schulich School of Business, Otterbein College - Department of Business, Accounting & Economics and University of Houston - C.T. Bauer College of Business
Downloads 15 (759,768)

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information asymmetry, market liquidity, analyst forecast properties, earnings announcements

17.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

Journal of Banking and Finance, Vol. 34, No. 10, 2010
Number of pages: 40 Posted: 13 Mar 2010 Last Revised: 24 Oct 2015
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,250 (22,999)
Citation 7

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Auditor reputation, Auditor expertise, Earnings Management, Earnings Benchmarks, Loan loss provisions

18.

Institutional Monitoring Through Shareholder Litigation

Journal of Financial Economics, Vol. 95, pp. 356-383, 2010
Number of pages: 66 Posted: 15 Sep 2006 Last Revised: 23 Mar 2010
Agnes Cheng, Henry He Huang, Gerald J. Lobo and Yinghua Li
Hong Kong Polytechnic University, Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and Arizona State University (ASU) - School of Accountancy
Downloads 1,207 (24,226)
Citation 14

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Corporate governance, Institutional Investors, Monitoring, Shareholder litigation

19.

Accruals Quality and Analyst Coverage

Journal of Banking & Finance, Volume 36, Issue 2, pp. 497-508, 2012
Number of pages: 42 Posted: 15 Sep 2006 Last Revised: 03 Mar 2021
Minsup Song, Mary Harris Stanford and Gerald J. Lobo
Sogang University, Texas Christian University - Department of Accounting and University of Houston - C.T. Bauer College of Business
Downloads 1,140 (26,312)
Citation 5

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Analyst Forecasts, Analyst Coverage, Accruals Quality

20.

Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry

The Accounting Review, Vol. 89, No. 3, pp. 1115-1149, 2014
Number of pages: 57 Posted: 03 Sep 2013 Last Revised: 03 Mar 2021
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,131 (26,624)
Citation 19

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National culture, Accounting Conservatism, Risk taking, Individualism, Uncertainty avoidance, Banking

21.

Growth, Managerial Reporting Behavior, and Accounting Conservatism

Number of pages: 39 Posted: 28 Feb 2008
Gerald J. Lobo, Kiran Parthasarathy, Kiran Parthasarathy and Shiva Sivaramakrishnan
University of Houston - C.T. Bauer College of Business, University of HoustonUniversity of Houston - C.T. Bauer College of Business and Rice University
Downloads 1,025 (30,662)
Citation 7

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conservatism, growth, managerial reporting behavior, modifed DT model

22.

CEO Compensation Mix and Analysts' Forecast Accuracy and Bias

Number of pages: 40 Posted: 06 Jan 2006
Kiridaran (Giri) Kanagaretnam, Robert Mathieu and Gerald J. Lobo
York University - Schulich School of Business, Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business
Downloads 960 (33,657)
Citation 4

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CEO compensation, Stock options, Analysts' forecast accuracy, Analysts' forecast bias

23.

Are Changes in Public and Private Information Precision Related to Changes in Market Liquidity Around Earnings Announcements?

Number of pages: 40 Posted: 26 Jan 2005
Kiridaran (Giri) Kanagaretnam, Dennis J. Whalen and Gerald J. Lobo
York University - Schulich School of Business, Otterbein College - Department of Business, Accounting & Economics and University of Houston - C.T. Bauer College of Business
Downloads 948 (34,254)

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Earnings announcements, market liquidity, bid-ask spread, depth, precision of public information, precision of private information

24.

Association Between Borrower and Lender State Ownership and Accounting Conservatism

Journal of Accounting Research, Vol. 48, No. 5, pp. 973-1014, December 2010
Number of pages: 61 Posted: 19 Aug 2010 Last Revised: 17 Oct 2010
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 937 (34,819)
Citation 16

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Accounting conservatism, Debt contracting, State-owned enterprises, State-owned banks

25.

Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements

The Accounting Review, Volume 88, Issue 4, 2013
Number of pages: 39 Posted: 15 May 2013 Last Revised: 01 Mar 2017
Gerald J. Lobo and Yuping Zhao
University of Houston - C.T. Bauer College of Business and University of Houston
Downloads 881 (37,959)
Citation 20

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audit effort, audit fees, financial report misstatements

26.

Expanded Auditor’s Report Disclosures and Loan Contracting

Downloads 832 ( 41,379)
Citation 11

Expanded Auditor’s Report Disclosures and Loan Contracting

Number of pages: 66 Posted: 08 Aug 2018 Last Revised: 13 Feb 2021
Vlad-Andrei Porumb, Yasemin Zengin-Karaibrahimoglu, Gerald J. Lobo, Reggy Hooghiemstra and Dick De Waard
University of Manchester - Alliance Manchester Business School, University of Groningen, University of Houston - C.T. Bauer College of Business, University of Groningen - Faculty of Economics and Business and University of Groningen
Downloads 811 (42,193)
Citation 13

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expanded auditor’s report, audit risk disclosures, risks of material misstatement (RMMs), loan contracting terms

Expanded Auditor’s Report Disclosures and Loan Contracting

Contemporary Accounting Research, Forthcoming
Number of pages: 62 Posted: 23 May 2021 Last Revised: 22 Oct 2021
Vlad-Andrei Porumb, Yasemin Zengin-Karaibrahimoglu, Gerald J. Lobo, Reggy Hooghiemstra and Dick De Waard
University of Manchester - Alliance Manchester Business School, University of Groningen, University of Houston - C.T. Bauer College of Business, University of Groningen - Faculty of Economics and Business and University of Groningen
Downloads 21 (715,953)

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expanded auditor’s report, audit risk disclosures, risks of material misstatement (RMMs), loan contracting terms

27.

The Impact of Corporate Governance on Discretionary Accrual Changes Around the Sarbanes-Oxley Act*

Number of pages: 35 Posted: 11 Sep 2007
Wei Zhang, Jian Zhou and Gerald J. Lobo
SUNY at Albany, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 796 (43,616)

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Sarbanes Oxley Act , Corporate Governance, Earnings Management

28.

Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences

Auditing: A Journal of Practice & Theory, Vol. 35, No. 4, 2016, Singapore Management University School of Accountancy Research Paper No. 2016-37
Number of pages: 59 Posted: 15 Jan 2016 Last Revised: 27 Feb 2017
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 740 (48,099)
Citation 4

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Auditor Quality; Corporate Tax Aggressiveness; Investor Protection; Litigation Risk; Audit Environment; Capital Market Pressure

29.

To Swear Early or Not to Swear Early? An Empirical Investigation of Factors Affecting CEOS' Decisions

Journal of Accounting and Public Policy, Vol. 24, No. 2, pp. 153-160, 2006
Number of pages: 35 Posted: 21 Jan 2005
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 736 (48,408)

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CEO/CFO certification, firm size, quality of earnings, institutional holdings

30.

The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets

The Accounting Review, Volume 89, Issue 4, 2014
Number of pages: 52 Posted: 30 Jan 2014 Last Revised: 17 Feb 2017
Hyun A. Hong, Mingyi Hung and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Hong Kong University of Science & Technology (HKUST) and University of Houston - C.T. Bauer College of Business
Downloads 728 (49,133)
Citation 8

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initial public offerings; International Financial Reporting Standards; underpricing; financial globalization

31.

Customer Concentration and Corporate Tax Avoidance

Journal of Banking and Finance, Vol. 72, 2016
Number of pages: 53 Posted: 24 Jul 2014 Last Revised: 09 Nov 2018
Henry He Huang, Gerald J. Lobo, Chong Wang and Hong Xie
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and University of Kentucky - Von Allmen School of Accountancy
Downloads 719 (49,916)
Citation 7

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customer concentration, tax avoidance, corporate major customer, governmental major customer, political cycle

32.

Impact of Proximity to Debt Covenant Violation on Earnings Management

Review of Accounting Studies, Vol. 19, No. 1, 2014
Number of pages: 43 Posted: 01 Jan 2013 Last Revised: 17 Feb 2017
Diana R. Franz, Hassan R. Hassabelnaby and Gerald J. Lobo
University of Toledo - College of Business Administration, Northern Kentucky University and University of Houston - C.T. Bauer College of Business
Downloads 664 (55,468)
Citation 11

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Debt covenant violation, Real earnings management, Accounting earnings management, Technical default

33.

Implication of Securities Class Actions for Cost of Equity Capital and Shareholder Wealth

International Journal of Law and Management, 52 (2), 144-16, 2008
Number of pages: 47 Posted: 11 Sep 2006 Last Revised: 23 Aug 2017
Sudheer Chava, Agnes Cheng, Henry He Huang and Gerald J. Lobo
Georgia Institute of Technology - Scheller College of Business, Hong Kong Polytechnic University, Yeshiva University - Sy Syms School of Business and University of Houston - C.T. Bauer College of Business
Downloads 590 (64,432)
Citation 6

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cost of equity capital, securiteis class action

34.

Financial Statement Readability and Tax Aggressiveness

Number of pages: 45 Posted: 29 Oct 2018
Christof Beuselinck, Belen Blanco, Sandip Dhole and Gerald J. Lobo
Catholic University of Lille - IESEG School of Management, The University of Adelaide, Monash University and University of Houston - C.T. Bauer College of Business
Downloads 528 (74,261)
Citation 3

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Annual Report Readability, Tax Panning, IRS Attention

35.

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

Downloads 486 ( 81,964)
Citation 3

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

SCU Leavey School of Business Research Paper No. 11-04
Number of pages: 36 Posted: 18 Jan 2011 Last Revised: 08 Mar 2011
Yongtae Kim, Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business, University of Houston - C.T. Bauer College of Business and Sogang University
Downloads 486 (81,197)
Citation 3

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Analyst Earnings Forecasts, Forecast Revisions, Analyst Characteristics, Forecast Timing, Forecasting Ability

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

Journal of Banking and Finance, Vol.35, No. 8, pp. 2158-2168, 2011
Posted: 08 Apr 2011 Last Revised: 01 Feb 2012
Yongtae Kim, Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business, University of Houston - C.T. Bauer College of Business and Sogang University

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Analyst Earnings Forecasts, Forecast Revisions, Analyst Characteristics, Forecast Timing, Forecasting Ability

36.

Accounting Conservatism and Firm Growth Financed by External Debt: The Role of Debt Maturity

Journal of Accounting, Auditing and Finance, Volume 32, Issue 2, pp. 182-208, 2017
Number of pages: 45 Posted: 01 Apr 2015 Last Revised: 03 Mar 2021
Tony Kang, Gerald J. Lobo and Michael C. Wolfe
University of Nebraska - Lincoln, University of Houston - C.T. Bauer College of Business and Oklahoma State University - Stillwater - Spears School of Business
Downloads 447 (90,516)
Citation 1

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Conservatism, Debt Maturity, Firm Growth, External Financing

37.

The Impact of PCAOB International Registration on Audit Quality and Audit Fees: Evidence from China

Journal of Accounting and Public Policy, Forthcoming.
Number of pages: 42 Posted: 06 Feb 2018 Last Revised: 14 Apr 2022
Wuchun Chi, Hamilton Elkins, Gerald J. Lobo and Partha S. Mohapatra
National Chengchi University (NCCU) - Department of Accounting, University of Saskatchewan- Edwards School of Business, University of Houston - C.T. Bauer College of Business and California State University, Sacramento - Department of Accounting
Downloads 421 (97,041)

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PCAOB registration, PCAOB inspection, audit quality, audit fees

38.

The Effect of a Prolonged Bull Market on the Market Response to Stock Distributions

Number of pages: 31 Posted: 11 Aug 2007
Dean Crawford, Diana R. Franz and Gerald J. Lobo
Le Moyne College - Department of Accounting, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business
Downloads 417 (98,109)

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stock splits, stock dividends, signaling, bull market

39.

Accounting Comparability and Relative Performance Evaluation in CEO Compensation

Downloads 413 ( 99,248)

Accounting Comparability and Relative Performance Evaluation in CEO Compensation

Mays Business School Research Paper No. 2995039
Number of pages: 45 Posted: 01 Jul 2017 Last Revised: 14 Jul 2020
Gerald J. Lobo, Michael J. Neel and Adrienne Rhodes
University of Houston - C.T. Bauer College of Business, University of North Texas and University of Iowa
Downloads 413 (98,411)
Citation 5

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Accounting Comparability, Relative Performance Evaluation, RPE, Peer Selection

Accounting Comparability and Relative Performance Evaluation in CEO Compensation

Review of Accounting Studies, Forthcoming, Mays Business School Research Paper No. 3184986
Posted: 12 Jun 2018
Gerald J. Lobo, Michael J. Neel and Adrienne Rhodes
University of Houston - C.T. Bauer College of Business, University of North Texas and University of Iowa

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Accounting Comparability, Relative Performance Evaluation, RPE, Peer Selection

40.

Societal Trust and Management Earnings Forecasts

The Accounting Review, Volume 95, Issue 5, pp. 149-184, 2020, Nanyang Business School Research Paper No. 20-34
Number of pages: 62 Posted: 05 Mar 2020 Last Revised: 10 Nov 2021
Yuyan Guan, Gerald J. Lobo, Albert Tsang and Xiangang Xin
Nanyang Business School, Nanyang Technological University, University of Houston - C.T. Bauer College of Business, Hong Kong Polytechnic University and City University of Hong Kong
Downloads 410 (100,139)

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Societal trust, management earnings forecasts, credibility, voluntary disclosure

41.

Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?

The Accounting Review, Volume 95, Issue 3, pp 115–143
Number of pages: 54 Posted: 26 Jun 2019 Last Revised: 10 Aug 2020
Jeff Zeyun Chen, Mei-Hui Chen, Chen‐Lung Chin and Gerald J. Lobo
Texas Christian University, National Defense University, National Chengchi University and University of Houston - C.T. Bauer College of Business
Downloads 377 (110,165)
Citation 3

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individual auditor style, earnings comparability, auditor demographic characteristics, teamwork experience

42.

The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests

Contemporary Accounting Research, Volume 34, Issue 1, pp.118-153, 2017
Number of pages: 53 Posted: 01 Sep 2015 Last Revised: 01 Jul 2019
Gerald J. Lobo, Luc Paugam, Dana Zhang and Jean-Francois Casta
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, University of Houston and University Paris-Dauphine - DRM Finance
Downloads 369 (112,883)
Citation 8

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Joint Audits, Audit Quality, Auditor Independence, Impairment Testing, Conservatism

43.

The Rise of Accruals Seasonality Spread

Number of pages: 46 Posted: 14 Dec 2021
Siu Kai Choy, Gerald J. Lobo and Yongxian Tan
King's College London, University of Houston - C.T. Bauer College of Business and University of Otago
Downloads 350 (119,687)

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Seasonality, Accruals anomaly, Market efficiency, Unsophisticated arbitrage

44.

Material Weakness in Internal Controls and Stock Price Crash Risk

Journal of Accounting, Auditing, and Finance, Volume 35, Issue 1, pp. 106-138, 2020
Number of pages: 42 Posted: 07 Apr 2017 Last Revised: 03 Mar 2021
Gerald J. Lobo, Chong Wang, Xiaoou Yu, Xiaoou Yu and Yuping Zhao
University of Houston - C.T. Bauer College of Business, University of Kentucky, California State University, Long Beach - College of Business AdministrationXiamen University - Institute for Financial and Accounting Studies and University of Houston
Downloads 349 (120,055)
Citation 1

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internal controls, material weakness, financial reporting precision, stock price crash risk

45.

National Culture and Internal Control Material Weaknesses Around the World

Journal of Accounting, Auditing and Finance, Vol. 31(1), 2016
Number of pages: 41 Posted: 01 Sep 2014 Last Revised: 01 Mar 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo, Chen Ma and Jian Zhou
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business, Northwest University and University of Hawaii at Manoa
Downloads 347 (120,804)
Citation 1

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national culture, individualism, uncertainty avoidance, power distance, internal control material weakness

46.

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Downloads 347 (120,804)
Citation 2

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Journal of Accounting and Public Policy, Volume 32, 2013, Singapore Management University School of Accountancy Research Paper No. 4
Number of pages: 33 Posted: 11 Oct 2012 Last Revised: 17 Feb 2017
Chee Yeow Lim, Chu Yeong Lim and Gerald J. Lobo
Singapore Management University - School of Accountancy, Nanyang Business School, Nanyang Technological University and University of Houston - C.T. Bauer College of Business
Downloads 313 (134,025)

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IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Journal of Accounting and Public Policy, Vol. 32, No. 5, 2013
Number of pages: 32 Posted: 28 Feb 2017
Chee Yeow Lim, Chu Yeong Lim and Gerald J. Lobo
Singapore Management University - School of Accountancy, Nanyang Business School, Nanyang Technological University and University of Houston - C.T. Bauer College of Business
Downloads 34 (613,435)

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IAS 39, Reclassification, Analyst Forecast Properties

47.

Effects of International Institutional Factors on Earnings Quality of Banks

Journal of Banking and Finance, Vol. 39, No. 2, 2014, Singapore Management University School of Accountancy Research Paper No. 2015-19
Number of pages: 53 Posted: 06 Nov 2013 Last Revised: 10 Feb 2020
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 330 (127,610)
Citation 8

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International institutional factors, Earnings quality, Bank loan loss provisions, Bank loan charge-offs

48.

Religiosity and Earnings Management: International Evidence from the Banking Industry

Journal of Business Ethics, Vol. 132(2), 2015
Number of pages: 53 Posted: 26 Mar 2014 Last Revised: 16 Feb 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Chong Wang
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Kentucky
Downloads 325 (129,672)
Citation 3

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Religion, Ethics, Morality, Earnings management, Earnings benchmarks, Loan loss provisions

49.

Conditional Conservatism and Debt Versus Equity Financing

Contemporary Accounting Research, Volume 34, Issue 1, pp. 216-251, 2017, Singapore Management University School of Accountancy Research Paper No. 2016-51
Number of pages: 46 Posted: 10 Apr 2016 Last Revised: 03 Mar 2021
Beng Wee Goh, Chee Yeow Lim, Gerald J. Lobo and Yen H. Tong
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 286 (148,240)

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conditional conservatism, financing policy, cost of equity, cost of debt, information asymmetry

50.

Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements

AUDITING: A Journal of Practice & Theory, Volume 37, Issue 2, pp. 73–106, 2018
Number of pages: 58 Posted: 17 Apr 2017 Last Revised: 03 Mar 2021
Junxiong Fang, Gerald J. Lobo, Yinqi Zhang and Yuping Zhao
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Downloads 285 (148,745)
Citation 1

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Related party transactions; audit risk; audit opinion; restatements

51.

Impact of FDICIA Internal Controls on Bank Risk Taking

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 36 Posted: 05 Sep 2013 Last Revised: 14 Nov 2013
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Robert Mathieu
McMaster University - DeGroote School of Business, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 278 (152,455)
Citation 6

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FDICIA, Internal Controls, Bank Risk Taking, Bank Failure, Bank Troubles

52.

Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?

Accounting Horizons, Volume 34, Issue 2, 2020
Number of pages: 54 Posted: 28 Feb 2020 Last Revised: 10 Aug 2020
Qing Burke, Po-Chang Chen and Gerald J. Lobo
Miami University of Ohio, Miami University of Ohio - Richard T. Farmer School of Business Administration and University of Houston - C.T. Bauer College of Business
Downloads 273 (155,296)
Citation 4

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corporate social responsibility; conditional conservatism; information asymmetry

53.

Do Corporate Whistleblower Laws Affect Bank Loan Contracting?

Number of pages: 53 Posted: 06 Jan 2022 Last Revised: 24 Jan 2022
Gerald J. Lobo, Mark (Shuai) Ma, Kunpeng Sun and Hong Xie
University of Houston - C.T. Bauer College of Business, University of Pittsburgh - Accounting Group, Central University of Finance and Economics and University of Kentucky - Von Allmen School of Accountancy
Downloads 266 (159,456)

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Whistleblower Laws, False Claims Act (FCA), Bank Loan Contracting Terms

54.

How Do Star Analyst Rankings Influence Analysts’ Forecast Performance?

Number of pages: 50 Posted: 08 Mar 2020 Last Revised: 08 Dec 2020
Gerald J. Lobo, Yongxian Tan, Yadi Wen and Hailong Zhao
University of Houston - C.T. Bauer College of Business, University of Otago, Southwestern University of Finance and Economics (SWUFE) and Southwestern University of Finance and Economics
Downloads 266 (159,456)
Citation 1

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Star analyst ranking; Forecast performance; Research incentive hypothesis; Popularity contest hypothesis.

55.

The Effect of Analyst Forecasts During Earnings Announcements on Investor Responses to Reported Earnings

The Accounting Review Volume 92, Issue 3, pp. 239–263, 2017
Number of pages: 59 Posted: 31 May 2014 Last Revised: 03 Mar 2021
Gerald J. Lobo, Minsup Song and Mary Harris Stanford
University of Houston - C.T. Bauer College of Business, Sogang University and Texas Christian University - Department of Accounting
Downloads 260 (163,130)
Citation 6

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earnings response coefficient; reinforcing analyst forecast revisions; contradicting analyst forecast revisions; piggyback hypothesis

56.

Loan Collateral and Financial Reporting Conservatism: Chinese Evidence

Journal of Banking and Finance, Vol. 37, No.12, pp. 4989–5006, December 2013
Number of pages: 58 Posted: 04 Sep 2013 Last Revised: 18 Dec 2013
Jeff Zeyun Chen, Gerald J. Lobo, Yanyan Wang and Lisheng Yu
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Xiamen University
Downloads 227 (185,890)
Citation 5

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Loan collateral, Financial reporting conservatism, Debt contracting, Default risk, Asset tangibility

57.

Does Financial Reporting Conservatism Mitigate Underinvestment?

Journal of Accounting, Auditing and Finance, Volume 34, Issue 2, pp. 258-283, 2019
Number of pages: 39 Posted: 26 Jun 2017 Last Revised: 01 Jul 2019
Hyun A. Hong, Yongtae Kim and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Santa Clara University - Leavey School of Business and University of Houston - C.T. Bauer College of Business
Downloads 219 (192,396)
Citation 2

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Financial Reporting Conservatism, Underinvestment, Cash Flow Volatility, Agency Conflicts, Information Asymmetry

58.

Against the Gravity as a Jenga Tower? Asset Growth and Stock Price Crash Risk

Number of pages: 66 Posted: 14 Nov 2019 Last Revised: 04 May 2021
Siu Kai Choy, Gerald J. Lobo and Ying Zheng
King's College London, University of Houston - C.T. Bauer College of Business and Sun Yat-sen University
Downloads 216 (194,918)

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Crash risk; Asset growth; Bad news hoarding; Agency problem; Conservatism

59.

Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management

Accounting & Finance, Volume 58,, Issue 1, pp. 171-193, 2018
Number of pages: 33 Posted: 26 Dec 2015 Last Revised: 03 Mar 2021
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 215 (195,725)
Citation 2

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Loan Loss Allowance, Risk Taking, Financial Crisis, Earnings Management, Expected Loss Model

60.

Societal Trust and Corporate Tax Avoidance

Review of Accounting Studies, Volume 23, Issue 4, pp. 1588-1628.
Number of pages: 56 Posted: 24 Jul 2018 Last Revised: 26 May 2022
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 214 (196,604)
Citation 3

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Societal Trust; Tax Avoidance, Tax evasion, Legal institutions, Capital market pressure

61.

Audit Quality Inputs and Financial Statement Reliability

Number of pages: 58 Posted: 14 Jun 2018 Last Revised: 27 Feb 2020
Thien Le and Gerald J. Lobo
University of Houston - Department of Accountancy & Taxation and University of Houston - C.T. Bauer College of Business
Downloads 186 (223,100)

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Benford’s Law; Financial Reporting Irregularities; Reliability; Accounting Errors and Frauds; Audit Quality Inputs

62.

Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study

ABACUS, Volume 58, No. 1, 2022.
Number of pages: 59 Posted: 23 Feb 2021 Last Revised: 14 Apr 2022
Andrei Filip, Gerald J. Lobo, Luc Paugam and Hervé Stolowy
Catholic University of Lille - IESEG School of Management, University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 181 (228,424)

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Mergers and acquisitions, Press releases, Investor reaction, Value drivers, Goodwill, Purchase price allocation

63.

Do Banks Price Independent Directors’ Attention?

Journal of Financial and Quantitative Analysis (JFQA), Vol. 53, No. #4, 2018
Number of pages: 42 Posted: 15 Feb 2017 Last Revised: 10 Feb 2020
Henry He Huang, Gerald J. Lobo, Chong Wang and Jian Zhou
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and University of Hawaii at Manoa
Downloads 179 (230,618)
Citation 2

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Multiple Directorships, Directors' Attention, Cost of Borrowing, Bank Loan Contracting

64.

Overprecise Forecasts

Review of Accounting Studies, Forthcoming
Number of pages: 67 Posted: 06 Apr 2022 Last Revised: 14 Apr 2022
Yi Dong, Xuejiao Liu, Gerald J. Lobo and Chenkai Ni
Shanghai University of Finance and Economics, University of International Business and Economics, University of Houston - C.T. Bauer College of Business and Fudan University
Downloads 175 (238,533)

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overprecision; analyst forecasts; forecast accuracy; behavioral bias

65.

Accounting and Economic Consequences of CEO Paycuts

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 55 Posted: 02 Mar 2018
Gerald J. Lobo, Hariom Manchiraju and Swaminathan Sridharan
University of Houston - C.T. Bauer College of Business, Indian School of Business (ISB), Hyderabad and Northwestern University - Kellogg School of Management
Downloads 171 (239,696)

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66.

David versus Goliath: The Relation Between Auditor Size and Audit Quality for U.K. Private Firms

European Accounting Review, Forthcoming
Number of pages: 58 Posted: 29 Jan 2018 Last Revised: 23 Sep 2021
Jeff Zeyun Chen, Anastasios Elemes and Gerald J. Lobo
Texas Christian University, ESSEC Business School and University of Houston - C.T. Bauer College of Business
Downloads 169 (242,072)
Citation 1

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Big 4, private firms, audit quality, tax planning

67.

Organizational Capital, Corporate Tax Avoidance, and Firm Value

Journal of Corporate Finance, Volume 70, October 2021.
Number of pages: 63 Posted: 22 Jul 2021 Last Revised: 06 May 2022
Mostafa Monzur Hasan, Gerald J. Lobo and Buhui Qiu
Macquarie University, University of Houston - C.T. Bauer College of Business and University of Sydney Business School
Downloads 167 (244,526)

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Organizational capital, Tax Avoidance, Firm Value

68.

Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness

Journal of Business Ethics, Vol. 150, No. 3, 2018, Singapore Management University School of Accountancy Research Paper No. 2016-54
Number of pages: 53 Posted: 06 Apr 2016 Last Revised: 10 Feb 2020
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 163 (249,577)
Citation 6

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Tax Aggressiveness, Tax Systems, Media Independence, CSR, Business Ethics

69.

Response to “Re-Examining the Impact of Mandatory IFRS Adoption on IPO Underpricing” by Byard, Darrough, and Suh (2021)

Number of pages: 6 Posted: 06 Dec 2021
Hyun A. Hong, Mingyi Hung and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Hong Kong University of Science & Technology (HKUST) and University of Houston - C.T. Bauer College of Business
Downloads 160 (253,573)

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Initial public offerings, International Financial Reporting Standards

70.

Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities

Number of pages: 36 Posted: 03 Jun 2017
Sung Gon Chung, Gerald J. Lobo and Kevin Ow Yong
Wayne State University, University of Houston - C.T. Bauer College of Business and Singapore Institute of Technology
Downloads 158 (256,269)
Citation 4

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Fair Value Accounting, FAS 159 Liability Gains and Losses, Value Relevance, Market

71.

Relation between Auditors’ Risk-Preparedness and Audit Adjustments: Evidence from Professional Risk Fund and Professional Indemnity Insurance

Number of pages: 54 Posted: 31 Mar 2021 Last Revised: 01 Nov 2021
Yingwen Deng, Gerald J. Lobo, Cyndia Wang, Jie Xue and Min Zhang
Renmin University of China - School of Business, University of Houston - C.T. Bauer College of Business, University of British Columbia - Sauder School of Business, affiliation not provided to SSRN and Renmin University of China - School of Business
Downloads 149 (268,676)

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Auditing, Professional Risk Fund, Professional Indemnity Insurance, Audit Adjustments

72.

Threat of Exit by Non-blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan

Downloads 147 (271,650)

Threat of Exit by Non-blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 20 Dec 2021 Last Revised: 06 Jan 2022
Parthiban David, Augustine Duru, Gerald J. Lobo, Johan Maharjan and Yijiang Zhao
American University - Kogod School of Business, American University - Kogod School of Business, University of Houston - C.T. Bauer College of Business, Rensselaer Polytechnic Institute (RPI) and American University - Kogod School of Business
Downloads 147 (272,501)

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Non-blockholder exit threat, Foreign institutional investor, Income smoothing, Stock price informativeness, Stock market pressure, Stakeholder-based system

Threat of Exit by Non-blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan

Contemporary Accounting Research, Forthcoming
Posted: 10 Jan 2022
Parthiban David, Augustine Duru, Gerald J. Lobo, Johan Maharjan and Yijiang Zhao
American University - Kogod School of Business, American University - Kogod School of Business, University of Houston - C.T. Bauer College of Business, Rensselaer Polytechnic Institute (RPI) and American University - Kogod School of Business

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non-blockholder exit threat, foreign institutional investor, income smoothing, stock price informativeness, stock market pressure, stakeholder-based system

73.

Loan Sales and Borrowers' Accounting Conservatism

Contemporary Accounting Research, Vol. 35, No. 2, 2018
Number of pages: 53 Posted: 02 Jan 2014 Last Revised: 03 Mar 2021
Saiying Deng, Yutao Li, Gerald J. Lobo and Pei Shao
Kent State University, University of Lethbridge, University of Houston - C.T. Bauer College of Business and Dhillon School of Business, University of Lethbridge
Downloads 146 (273,134)
Citation 2

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Loan Sales; Accounting Conservatism; Monitoring Incentives

74.

Unintended Consequences of the Increased Asset Threshold for FDICIA Internal Controls: Evidence from U.S. Private Banks

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 41 Posted: 03 Sep 2013 Last Revised: 05 Oct 2014
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 137 (286,989)

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FDICIA, Internal Controls, Bank Failure, Bank Financial Trouble, Audit Quality

75.

Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress

Journal of Intrernational Accounting Research, Vol. 16, No. 2, 2017
Number of pages: 56 Posted: 21 Apr 2017 Last Revised: 16 Jul 2018
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 130 (298,660)

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Informal institutions; Accounting-based risk measures; Trust; Religion; Media; Bank failure; Bank financial trouble; Financial crisis

76.

Public Re-Release of Going-Concern Opinions and Market Reaction

Accounting and Business Research, Vol. 47, No. 3, 2017
Number of pages: 56 Posted: 01 Nov 2016 Last Revised: 01 Aug 2017
Sarfraz Khan, Gerald J. Lobo and Emeka T. Nwaeze
University of Louisiana at Lafayette, University of Houston - C.T. Bauer College of Business and University of Texas - San Antonio
Downloads 129 (300,435)

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Going-Concern Opinion, News-Media, Press-Release, Trade Sizes, Market-Reaction

77.

Is Audit Committee Equity Compensation Related to Audit Fees?

Downloads 128 (302,245)

Is Audit Committee Equity Compensation Related to Audit Fees?

Contemporary Accounting Research, Volume 38, No. 1, 2021.
Number of pages: 47 Posted: 20 Jul 2020 Last Revised: 14 Apr 2022
Xinming Liu, Gerald J. Lobo and Hung-Chao Yu
Xiamen University, University of Houston - C.T. Bauer College of Business and National Chengchi University
Downloads 128 (303,535)
Citation 1

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Audit committee, Audit fees, Auditor independence, Equity compensation

Is Audit Committee Equity Compensation Related to Audit Fees?

Contemporary Accounting Research, Volume 38, Issue 1, pp. 740-769, 2021
Posted: 11 Dec 2020 Last Revised: 24 Mar 2021
Xinming Liu, Gerald J. Lobo and Hung-Chao Yu
Xiamen University, University of Houston - C.T. Bauer College of Business and National Chengchi University

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Audit committee, Audit fees, Auditor independence, Equity compensation

78.

Who Benefits from IFRS Convergence in China?

Downloads 127 (303,952)

Who Benefits from IFRS Convergence in China?

Rotman School of Management Working Paper No. 2990919
Number of pages: 44 Posted: 22 Jun 2017
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management
Downloads 127 (305,264)
Citation 2

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International Financial Reporting Standards, Convergence, Market reaction, Value relevance, Capital demand

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume34, Issue 1, pp. 99-124, 2019
Posted: 30 Jan 2017 Last Revised: 05 Jul 2019
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Y. Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

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International Financial Reporting Standards; Convergence; Market Reaction; Value Relevance; Capital Demand

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume 34, Issue1, pp. 99-124, 2018
Posted: 30 Jun 2019
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

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International Financial Reporting Standards; Convergence; Market reaction; Value relevance; Capital demand

79.

Managerial Ownership and Financial Analysts’ Information Environment

Downloads 127 (303,952)
Citation 6

Managerial Ownership and Financial Analysts’ Information Environment

Number of pages: 54 Posted: 20 May 2013 Last Revised: 19 Oct 2013
Sam Han, Justin Yiqiang Jin, Tony Kang and Gerald J. Lobo
Korea University Business School, McMaster University - DeGroote School of Business, University of Nebraska - Lincoln and University of Houston - C.T. Bauer College of Business
Downloads 127 (305,264)

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Managerial Ownership, Information Environment, Incentive Alignment, Information Precision

Managerial Ownership and Financial Analysts’ Information Environment

Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 328-362, 2014
Number of pages: 35 Posted: 11 Apr 2014
Sam Han, Justin Yiqiang Jin, Tony Kang and Gerald J. Lobo
Korea University Business School, McMaster University - DeGroote School of Business, University of Nebraska - Lincoln and University of Houston - C.T. Bauer College of Business
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managerial ownership, information environment, incentive alignment, information precision

80.

Religiosity and Risk-Taking in International Banking

Journal of Behavioral and Experimental Finance, Volume 7, 2015
Number of pages: 46 Posted: 22 Jun 2015 Last Revised: 01 Mar 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo, Chong Wang and Dennis J. Whalen
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and Otterbein College - Department of Business, Accounting & Economics
Downloads 126 (305,698)
Citation 3

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Religion, Risk-Taking, Banking, Financial Crisis, Financial Trouble

81.

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Downloads 124 (309,297)
Citation 5

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Abacus, Forthcoming
Number of pages: 52 Posted: 24 Nov 2015
Gerald J. Lobo, Luc Paugam, Hervé Stolowy and Pierre Astolfi
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 122 (314,535)

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Credit rating agencies, Business cycles, Financial market cycles, Investor reaction, Credit rating quality

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Abacus, Vol. 53, Issue 1, pp. 59-93, 2017
Number of pages: 35 Posted: 09 Mar 2017
Gerald J. Lobo, Luc Paugam, Hervé Stolowy and Pierre Astolfi
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 2 (897,510)
Citation 4

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Business cycles, Credit rating agencies, Financial market cycles, Investor reaction

82.

Social Capital and Bank Stability

Journal of Financial Stability, 2017, Vol. 32, pp. 99-114
Number of pages: 55 Posted: 30 Jan 2017 Last Revised: 01 Jul 2019
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Robert Mathieu
McMaster University - DeGroote School of Business, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 112 (332,478)

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Bank Stability; Social Capital; Financial Crisis; Bank Failure; Bank Trouble

83.

Testing the accruals anomaly based on the speed of price adjustment

Number of pages: 52 Posted: 03 Oct 2019 Last Revised: 19 Oct 2021
Siu Kai Choy, Gerald J. Lobo and Yongxian Tan
King's College London, University of Houston - C.T. Bauer College of Business and University of Otago
Downloads 106 (345,170)

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Accruals anomaly; Market efficiency; Limits to arbitrage; Mispricing; Q-theory of investment

84.

Financial Capacity and the Demand for Audit Quality

Accounting and Business Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2021-129
Number of pages: 53 Posted: 20 Nov 2020
Chee Yeow Lim, Gerald J. Lobo, Pingui Rao and Heng Yue
Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business, Jinan University - Management School and Singapore Management University - School of Accountancy
Downloads 104 (349,615)

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Audit Quality; Financial Capacity; Real Estate; Financial Constraint

85.

Save Money to Lose Money? Implications of Opting Out of a Voluntary Audit Review for a Firm’s Cost of Debt

European Accounting Review
Number of pages: 46 Posted: 31 Jan 2019 Last Revised: 31 May 2022
Vlad-Andrei Porumb, Yasemin Zengin-Karaibrahimoglu, Shuo Wang and Gerald J. Lobo
University of Manchester - Alliance Manchester Business School, University of Groningen, University of Groningen and University of Houston - C.T. Bauer College of Business
Downloads 104 (354,160)

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audit review, quarterly reports, cost of debt, public debt, private debt

86.

Do Lenders Price Tax Risk in the Debt Contract?

Number of pages: 47 Posted: 06 Dec 2018
Zawadi Lemayian, Gerald J. Lobo and Arpita Shroff
Washington University in St. Louis, University of Houston - C.T. Bauer College of Business and Texas A&M University - Corpus Christi
Downloads 104 (349,615)

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tax risk, cost of bank loans

87.

Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement

Journal of Business Finance & Accounting, Volume 48, Issue 1-2, pp. 26-69, 2021, HEC Paris Research Paper No. ACC-2020-1400
Number of pages: 55 Posted: 16 Nov 2020 Last Revised: 01 Mar 2021
Andrei Filip, Gerald J. Lobo and Luc Paugam
Catholic University of Lille - IESEG School of Management, University of Houston - C.T. Bauer College of Business and HEC Paris, Accounting and Management Control Department
Downloads 93 (375,627)

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Goodwill impairment, enforcement, cash flow management, valuation assumptions

88.

Is the Whole More Than the Sum of Its Parts? Underpricing and Long-Run IPO Performance

Number of pages: 56 Posted: 08 Apr 2020
Andreas Charitou, Irene Karamanou, Gerald J. Lobo and George Loizides
University of Cyprus, University of Cyprus - Department of Public and Business Administration, University of Houston - C.T. Bauer College of Business and University of Cyprus, Faculty of Economics and Management, Department of Accounting and Finance
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IPO, underpricing, long-run performance, overallotment, intrinsic price

89.

Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-Sale Securities?

European Accounting Review Volume 28, Issue 5, pp. 819-884, HEC Paris Research Paper No. ACC-2019-1326
Number of pages: 51 Posted: 03 Jan 2019 Last Revised: 10 Aug 2020
Romain Boulland, Gerald J. Lobo and Luc Paugam
ESSEC Business School, University of Houston - C.T. Bauer College of Business and HEC Paris, Accounting and Management Control Department
Downloads 92 (378,133)

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other comprehensive income, available-for-sale securities gains and losses, investor reaction, investor attention, analyst reaction

90.

Hedging, Investment Efficiency, and the Role of the Information Environment

Journal of Accounting, Auditing, and Finance, Forthcoming
Number of pages: 47 Posted: 28 Feb 2020
Gerald J. Lobo, Tharindra Ranasinghe and Lin Yi
University of Houston - C.T. Bauer College of Business, American University and University of Houston, Clear Lake
Downloads 89 (385,843)
Citation 1

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Derivatives, Hedging, Investment efficiency, Information environment

91.

Firm Life Cycle and Cost of Debt

CERGE-EI Working Paper Series No. 665
Number of pages: 49 Posted: 27 Oct 2020 Last Revised: 12 Mar 2021
Abu S. Amin, Blake Bowler, Mostafa Monzur Hasan, Gerald J. Lobo and Jiri Tresl
Central Michigan University, Mercer University, Macquarie University, University of Houston - C.T. Bauer College of Business and University of Mannheim
Downloads 77 (420,191)

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Firm life cycle, cost of debt, bank loans, risk

92.

Economic Policy Uncertainty, Monetary Policy Uncertainty, and Bank Earnings Opacity

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 44 Posted: 13 Mar 2020
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam, Yi Liu and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business, State University of New York (SUNY) - State University of New York (SUNY) at Oswego and University of Houston - C.T. Bauer College of Business
Downloads 69 (445,971)
Citation 2

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Economic policy uncertainty; Monetary policy uncertainty; Earnings opacity; Banking; Discretionary loan loss provisions

93.

Trusting the Stock Market: Further Evidence from IPOs around the World

Number of pages: 54 Posted: 01 Jun 2022
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
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Societal trust, IPO underpricing, information environment, stock market participation, legal institutions

94.

Social Trust and Auditor Reporting Conservatism

Journal of Business Ethics, Volume 153, pp.1083–1108, 2018
Number of pages: 61 Posted: 14 Apr 2015 Last Revised: 03 Mar 2021
Deqiu Chen, Li Li, Xuejiao Liu and Gerald J. Lobo
University of International Business and Economics, University of International Business and Economics (UIBE), University of International Business and Economics and University of Houston - C.T. Bauer College of Business
Downloads 60 (478,473)
Citation 1

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Auditor reporting conservatism, Geographic proximity, Monitoring, Personnel rotation, Social trust, Trust contagion

95.

Financial Market Development and Firm Investment in Tax Avoidance: Evidence from Credit Default Swap Market

Journal of Banking and Finance, Forthcoming
Number of pages: 56 Posted: 07 Sep 2019
Hyun A. Hong, Gerald J. Lobo and Ji Woo Ryou
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Houston - C.T. Bauer College of Business and West Virginia University
Downloads 58 (486,215)
Citation 1

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credit default swap, investment, tax avoidance, agency conflicts

96.

Deferred Cash Compensation and Risk-Taking: Evidence From the Chinese Banking Industry

Pacific-Basin Finance Journal, Vol. 53, 2019
Number of pages: 39 Posted: 25 Jan 2019
Wei Jiang, Yunguo Liu, Gerald J. Lobo and Yue Xu
Jinan University, Sun Yat-sen University (SYSU), University of Houston - C.T. Bauer College of Business and Sun Yat-sen University (SYSU)
Downloads 50 (519,172)
Citation 1

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Deferred Executive Compensation; Bank Risk-Taking; Compensation Regulation; Multi-Period Agency

97.

Audit Effort in Global Systemic Banks

Number of pages: 58 Posted: 28 Jan 2022 Last Revised: 07 Mar 2022
Gerald J. Lobo, Romain Oberson and Alain Schatt
University of Houston - C.T. Bauer College of Business, Université Laval - School of Accounting and University of Lausanne, HEC-Lausanne
Downloads 46 (537,234)

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Audit effort, Global systemically important banks, Banking supervisory power, Financial reporting quality

98.

Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation

European Accounting Review, Forthcoming.
Number of pages: 47 Posted: 04 Apr 2022 Last Revised: 14 Apr 2022
Xinming Liu, Gerald J. Lobo, Hung-Chao Yu and Zhen Zheng
Xiamen University, University of Houston - C.T. Bauer College of Business, National Chengchi University and Xiamen University
Downloads 44 (546,695)

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Audit committee, Audit fees, Auditor choice, Multiple directorship

99.

Signaling under Threat: Evidence of Voluntary Disclosure in Contested Takeovers Forthcoming at Journal of Accounting, Auditing & Finance

Journal of Accounting, Auditing and Finance, Forthcoming.
Number of pages: 42 Posted: 28 Sep 2021 Last Revised: 14 Apr 2022
Gerald J. Lobo, Kangzhen Xie and Claire J. Yan
University of Houston - C.T. Bauer College of Business, Seton Hall University, Stillman School of Business and Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick
Downloads 44 (546,695)

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voluntary disclosure; contested takeover; takeover consequences

100.

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Downloads 43 (551,576)

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2019-1347
Posted: 20 Aug 2019 Last Revised: 23 Sep 2019
Lorenzo Dal Maso, Gerald J. Lobo, Francesco Mazzi and Luc Paugam
affiliation not provided to SSRN, University of Houston - C.T. Bauer College of Business, University of Florence - Department of Business Economics and HEC Paris, Accounting and Management Control Department
Downloads 43 (562,833)

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CSR Assurance, CSR Risks, Going Concern Opinion, Knowledge Spillover, Non-Audit Services

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Contemporary Accounting Research, Volume 37, Issue 2, pp. 1248-1289, 2020
Posted: 03 Sep 2019 Last Revised: 03 Mar 2021
Lorenzo Dal Maso, Gerald J. Lobo, Francesco Mazzi and Luc Paugam
affiliation not provided to SSRN, University of Houston - C.T. Bauer College of Business, University of Florence - Department of Business Economics and HEC Paris, Accounting and Management Control Department

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CSR Assurance, CSR Risks, Going Concern Opinion, Knowledge Spillover, Non-Audit Services

101.

Strategic Usefulness of Ignorance: Evidence from Income Smoothing via Retained Interest of Securitized Loans

Review of Quantitative Finance and Accounting, Volume 56, pp. 245-272, 2021
Number of pages: 44 Posted: 24 Oct 2020 Last Revised: 01 Mar 2021
Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe and Lin Yi
University of Houston - C. T. Bauer College of Business, University of Houston - C.T. Bauer College of Business, American University and University of Houston, Clear Lake
Downloads 39 (571,809)
Citation 1

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Strategic ignorance, Income Smoothing, Loan loss provisions, Securitization, Seller’s interest loans

102.

Does SEC FRR No. 48 Disclosure Communicate Risk Management Effectiveness?

Number of pages: 62 Posted: 16 Feb 2018 Last Revised: 10 Feb 2020
Gerald J. Lobo, Wei Siqueira, Kinsun Tam and Jian Zhou
University of Houston - C.T. Bauer College of Business, SUNY University at Albany, SUNY University at Albany and University of Hawaii at Manoa
Downloads 36 (587,842)

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disclosure, managerial decision, risk management, real effects, signaling

103.

Religiosity and the Cost of Debt

Journal of Banking and Finance, Vol. 70, No. September, 2016
Number of pages: 51 Posted: 04 Dec 2018 Last Revised: 03 Feb 2021
Hanwen Chen, Henry He Huang, Gerald J. Lobo and Chong Wang
University of International Business and Economics, Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and The Hong Kong Polytechnic University
Downloads 33 (604,846)
Citation 5

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104.

Loan Collateral and Accounting Conservatism

CAAA Annual Conference 2011
Number of pages: 54 Posted: 10 Jan 2011
Jeff Zeyun Chen, Gerald J. Lobo, Yanyan Wang and Lisheng Yu
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Xiamen University
Downloads 26 (649,407)
Citation 4

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Loan Collateral, Accounting Conservatism, Debt Contracting, State-Owned Enterprises, State-Owned Banks

105.

Does CEO/CFO Certification of Financial Statements Constrain Earnings Management in Financial Reporting? Evidence from Canadian Companies *

Number of pages: 42 Posted: 13 Sep 2004 Last Revised: 30 Jun 2019
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 21 (685,855)

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CEO/CFO certification, earnings management, Sarbanes-Oxley Act, Canadian companies

106.

Effects of National Culture on Earnings Quality of Banks

CAAA Annual Conference 2011
Number of pages: 52 Posted: 04 Jan 2011
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 19 (701,136)
Citation 6

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National Culture, Earnings Management, Earnings Quality, Financial Crisis

107.

Unintended Consequences of the Increased Asset Threshold for FDICIA Internal Controls: Evidence from US Private Banks

Number of pages: 46 Posted: 04 Jan 2012
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 17 (717,148)
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FDICIA, Internal Controls, Bank Failure, Bank Troubles

108.

Discretionary Accrual Changes Following the Sarbanes-Oxley Act

Journal of Accounting, Auditing and Finance, Vol. 25, No. 1, 2010
Number of pages: 57 Posted: 12 Sep 2007 Last Revised: 16 Feb 2020
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 17 (717,148)

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Sarbanes-Oxley Act, discretionary accruals, regulatory spillover

109.

Managerial Ownership and Firms' Information Environment

Number of pages: 49 Posted: 11 Sep 2008
Sam Han, Tony Kang and Gerald J. Lobo
Korea University Business School, University of Nebraska - Lincoln and University of Houston - C.T. Bauer College of Business
Downloads 12 (760,343)

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Managerial ownership, Information environment, Interest alignment

110.

To Swear Early or Not to Swear Early? An Empirical Investigation of Factors Affecting CEOS' Decisions *

Journal of Accounting and Public Policy, Vol. 24, No. 2, 2005
Number of pages: 35 Posted: 16 Sep 2004 Last Revised: 16 Feb 2020
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 11 (769,330)

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CEO swear, firm size, earnings quality, institional holdings

111.

Determinants and Accounting Consequences of Forming a Governance Committee: Evidence from the United States

Corporate Governance: An International Review, Vol. 17, Issue 6, pp. 710-727, November 2009
Number of pages: 18 Posted: 17 Nov 2009
Henry He Huang, Gerald J. Lobo and Jian Zhou
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 6 (817,096)
Citation 3

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112.

Power Needs Knowledge: CEO Background and Goodwill Impairment

Posted: 07 Apr 2021
Chao Chen, Junjian Gu and Gerald J. Lobo
Fudan University, University of Tsukuba and University of Houston - C.T. Bauer College of Business

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CEO knowledge-based background; Goodwill Impairment; abnormal return; China

113.

Financial Reporting Comparability in US Firms Issuing Debt in the US Primary Market

Posted: 12 Feb 2021 Last Revised: 10 Jun 2021
Paula Hill, Gerald J. Lobo and Shuo Wang
University of Bristol, University of Houston - C.T. Bauer College of Business and University of Edinburgh - Accounting and Finance Group

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Comparability, creditors, credit ratings, bond yields, bond markets

114.

The Influence of Accounting Enforcement on Earnings Quality of Banks: Implications of Bank Regulation and the Global Financial Crisis

Journal of Accounting and Public Policy, Vol. 37, No. 5, 2018
Posted: 20 Jul 2020
Lorenzo Dal Maso, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Simone Terzani
affiliation not provided to SSRN, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Perugia - Department of Economics

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Accounting enforcement, Bank regulation, Earnings quality, Loan loss provisions, Earnings benchmarks, Global financial crisis

115.

Is Accounting Enforcement Related to Risk-Taking in the Banking Industry?

Journal of Financial Stability, Vol. 49, August 2020
Posted: 20 Jul 2020 Last Revised: 10 Aug 2020
Lorenzo Dal Maso, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Francesco Mazzi
affiliation not provided to SSRN, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Florence - Department of Business Economics

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Accounting Enforcement, Bank Risk-taking, Bank Complexity, Bank Reporting Discretion.

116.

Share Repurchases and Accounting Conservatism

Lobo, G. J., Robin, A., & Wu, K. (2019). Share repurchases and accounting conservatism. Review of Quantitative Finance and Accounting, 1-35.
Posted: 22 Jan 2019 Last Revised: 05 Sep 2019
Gerald J. Lobo, Ashok Robin and Kean Wu
University of Houston - C.T. Bauer College of Business, Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business and Rochester Institute of Technology (RIT) - Saunders College of Business

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Share repurchase, Accounting conservatism, Agency problem, Corporate governance

117.

Attention Please: Does Audit Committee Directors’ Unequal Allocation of Attention to Multiple Directorships Affect Firms’ Earnings Management?

Posted: 06 Dec 2018
Henry He Huang, Gerald J. Lobo, Chong Wang and Jian Zhou
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, The Hong Kong Polytechnic University and University of Hawaii at Manoa

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multiple directorships, audit committees, earnings management

118.

Is the Mispricing of Bank Earnings Related to Financial Regulation Uncertainty?

Posted: 09 Nov 2018 Last Revised: 28 Jan 2021
Tuan Quoc Ho, Edward Lee, Gerald J. Lobo and Zhenmei (Judy) Zhu
University of Bristol - School of Economics, Finance and Management, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and Fudan University - School of Management

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Financial regulation uncertainty; market information efficiency; post-earnings announcement drift; banks

119.

The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions

Accounting Review, Forthcoming, Mays Business School Research Paper No. 2113381
Posted: 21 Jul 2012
Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe and Shiva Sivaramakrishnan
University of Houston - C. T. Bauer College of Business, University of Houston - C.T. Bauer College of Business, American University and Rice University

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SFAS 133, Income smoothing, Hedging, Derivatives, Loan loss provisions

120.

Implications of Analyst Forecasts at the Time of Earnings Announcements for Market Reactions to Earnings Announcements

Posted: 30 Aug 2011
Gerald J. Lobo, Minsup Song and Mary Harris Stanford
University of Houston - C.T. Bauer College of Business, Sogang University and Texas Christian University - Department of Accounting

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earnings announcement, analyst forecast, forecast timing, stock price reaction, trading volume

121.

Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures

Accounting Review, Vol. 86, No. 3, pp. 769-804, 2011
Posted: 28 Oct 2010 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business

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Risk Relevance, Derivatives, SFAS 133, Bond Spread

122.

Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation?

Journal of Banking and Finance, Vol. 33, No. 6, 2009
Posted: 22 Feb 2010
Kiridaran (Giri) Kanagaretnam, Gopal V. Krishnan and Gerald J. Lobo
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business

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Auditor reputation, Auditor Expertise, Audit Quality, Loan Loss Provision, Market Valuation, Signaling

123.

Financial Analysts' Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements

Review of Quantitative Finance and Accounting, Vol. 15, No. 2, pp. 137-151, August 2000
Posted: 12 Aug 2004 Last Revised: 27 Feb 2017
Gerald J. Lobo and Samuel S. Tung
University of Houston - C.T. Bauer College of Business and affiliation not provided to SSRN

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Other Papers (10)

Total Downloads: 93
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1.

Auditing Related Party Transactions: Evidence from Audit Opinions

Number of pages: 52 Posted: 04 Jan 2014
Junxiong Fang, Gerald J. Lobo, Yinqi Zhang and Yuping Zhao
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
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Related party transactions; audit risk; audit opinion

2.

Executive Compensation for Non-Contractible Innovation Performance

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 58 Posted: 18 Aug 2018
Yu Fang Huang, Jiawen Liang, Gerald J. Lobo and Dana Zhang
Chung Yuan Christian University, National Chengchi University (NCCU) - Department of Accounting, University of Houston - C.T. Bauer College of Business and University of Houston
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executive compensation, non-contractible performance, innovation, patent count, patent citations, implicit contract, discretionary bonus

3.

Mandatory Adoption of International Financial Reporting Standards and Earnings Management: Evidence from China

Number of pages: 43 Posted: 16 Jan 2014
Zining Li, Qiliang Liu, Gerald J. Lobo and Le Luo
Loyola Marymount University - College of Business Administration, Wuhan University - School of Economics and Management, University of Houston - C.T. Bauer College of Business and School of Management, Huazhong University of Science and Technology
Downloads 14 (639,655)

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International Financial Reporting Standards, Earnings Management, China

4.

Deferred Cash Compensation and Risk Taking: Evidence from the Chinese Banking Industry

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 34 Posted: 16 Aug 2016 Last Revised: 05 Dec 2016
Wei Jiang, Yunguo Liu, Gerald J. Lobo and Yue Xu
Jinan University, Sun Yat-sen University (SYSU), University of Houston - C.T. Bauer College of Business and Sun Yat-sen University (SYSU)
Downloads 12

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Deferred compensation; Dynamic compensation; Regulation; Multi-period agency

5.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

CAAA Annual Conference 2010
Number of pages: 40 Posted: 09 Jan 2010
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
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6.

Corporate Life Cycle and CEO Stock Options Grants

CAAA 2006 Annual Conference Paper
Number of pages: 38 Posted: 02 Jan 2006
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Emad Mohammad
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and McMaster University - Accounting & Financial Management Services
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Executive compensation, stock options, life cycle, incentives, performance

7.

Does Risk Disclosure Signal Risk Management Outcome? An Examination of the SEC FRR No. 48 Disclosure's Relation with Cash Flow Volatility

Number of pages: 59 Posted: 15 Jul 2017
Gerald J. Lobo, Wei Siqueira, Kinsun Tam and Jian Zhou
University of Houston - C.T. Bauer College of Business, SUNY University at Albany, SUNY University at Albany and University of Hawaii at Manoa
Downloads 5

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disclosure; managerial decision; risk management; real effects; signaling

8.

Discretionary Accrual Changes Following the Sarbanes-Oxley Act: Evidence from Canadian Companies

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting
Number of pages: 53 Posted: 01 Oct 2005 Last Revised: 01 Mar 2017
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
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Sarbanes-Oxley Act, Conservatism, Discretionary accruals

9.

Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis

CAAA Annual Conference 2011
Number of pages: 1 Posted: 12 Jan 2011 Last Revised: 10 Feb 2020
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 2

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Bank Failure, Troubled Banks, Loan Quality, Loan Loss Provisions, Auditor Reputation, Financial Crisis

10.

Deferred Cash Compensation and Risk Taking: Evidence from the Chinese Banking Industry

29th Australasian Finance and Banking Conference 2016
Number of pages: 46 Posted: 17 Aug 2016
Wei Jiang, Yunguo Liu, Gerald J. Lobo and Yue Xu
Jinan University, Sun Yat-sen University (SYSU), University of Houston - C.T. Bauer College of Business and Sun Yat-sen University (SYSU)
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Deferred Compensation; Dynamic Compensation; Regulation; Multi-Period Agency